I cant speak specifically for that comparison but I have found that, for the most part, you get what you pay for. Thats not to say that there arent great deals or that they are all equal.
Is it really possible?
I have been watching the ART D I/O craze going around. The inmates at the Asylum, the Yahoo group, the TNT guys in Europe--and Brian Cheney of VMPS using it in his "Best of Show" rig. Is it really possible that a $120 AD/DA unit with another $100 worth of upgrade parts outperforms $3,000 DAC's?